ASTM E2671-2010(2016) Standard Practice for Defining Movements Shipments and Transfers of Tangible Property《定义有形资产变动 装运和转让的标准实施规程》.pdf

1、Designation: E2671 10 (Reapproved 2016)Standard Practice forDefining Movements, Shipments, and Transfers of TangibleProperty1This standard is issued under the fixed designation E2671; the number immediately following the designation indicates the year oforiginal adoption or, in the case of revision,

2、 the year of last revision. A number in parentheses indicates the year of last reapproval. Asuperscript epsilon () indicates an editorial change since the last revision or reapproval.1. Scope1.1 This practice defines and clarifies the differences be-tween movements, shipments, and transfers of tangi

3、ble prop-erty to support the goals and mission of the entity.1.2 This practice is intended to be applicable and appropri-ate for tangible property holding entities.1.3 This practice contains information on movements,shipments, and transfers as defined herein and includes otherterms from Terminology

4、E2135.1.4 This practice enables effective and consistent commu-nication across entities through standard use of the terminol-ogy.1.5 This practice does not include actual instructions ordirections on how to complete or conduct movements,shipments, or transfers.1.6 For the purpose of clarification an

5、d communication,shipment and movement are considered two different activitiesin this practice.1.7 The values stated in SI units are to be regarded asstandard. No other units of measurement are included in thisstandard.1.8 This standard does not purport to address all of thesafety concerns, if any, a

6、ssociated with its use. It is theresponsibility of the user of this standard to establish appro-priate safety and health practices and determine the applica-bility of regulatory limitations prior to use.2. Referenced Documents2.1 ASTM Standards:2E2135 Terminology for Property and Asset Management3.

7、Terminology3.1 DefinitionsFor definitions relating to property andasset management, refer to Terminology E2135.3.1.1 movement, nact or process of physically relocatingtangible property from one location, internal area, or person toanother within an entitys site, generally regarded as an onsitelocati

8、on change.3.1.2 movement document, nany document created torecord the movement of tangible property with properauthorization, for example, internal entity specific forms, moveorder, hand receipt, etc., used to update and support recordsestablished and maintained for management and audit pur-poses.3.

9、1.3 shipment, nact or process of transporting tangibleproperty from one person, organization, or entity to an offsitelocation.3.1.4 shipping document, nany document created to ac-complish the shipment of tangible property, for example, entityspecific forms, commercial or government bills of lading,c

10、lient specific forms, government specific forms, etc., and usedto update and support records established and maintained formanagement and audit purposes.3.1.5 transfer, nconveyance of right, title, interest, orobligation in tangible property from one person, organization,or entity to another and can

11、 occur with or without financialobligation or physical movement.3.1.6 transfer document, nany document created to autho-rize or reference proper authorization for a transfer and recordthe transfer of tangible property, for example, entity specificforms, client specific forms, customer specific forms

12、, etc., andused to update and support records established and maintainedfor management and audit purposes.4. Summary of Practice4.1 This practice establishes definitions and clarificationabout property movements, shipments, and transfers bothwithin an entity and externally to other entities while su

13、pport-ing the goals and mission of any entity responsible for tangibleproperty.1This practice is under the jurisdiction of ASTM Committee E53 on AssetManagement and is the direct responsibility of Subcommittee E53.01 on ProcessManagement.Current edition approved July 1, 2016. Published July 2016. Or

14、iginally approvedin 2010. Last previous edition approved in 2010 as E2671-10. DOI: 10.1520/E2671-10R16.2For referenced ASTM standards, visit the ASTM website, www.astm.org, orcontact ASTM Customer Service at serviceastm.org. For Annual Book of ASTMStandards volume information, refer to the standards

15、 Document Summary page onthe ASTM website.Copyright ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959. United States14.2 This practice enables property management personnel tounderstand and distinguish the differences between the con-cepts of movement, shipment

16、, and transfer.4.3 This practice gives entities who conduct movements,shipments, and transfers a common vocabulary with which tocommunicate.4.4 Understanding of this practice and use of referenceddocuments should provide auditable documents for proof ofmovements, shipments, and transfers.4.5 Entitie

17、s adopting this practice should establish entityspecific policies or procedures implementing this practice.5. Significance and Use5.1 Movement is the act or process of physically relocatingtangible property from one location, internal area, or person toanother within an entitys site, generally regar

18、ded as an onsitelocation change.5.1.1 Movement applies to tangible property relocatedwithin an entitys facility, for example, building and roomchanges within one site.5.1.2 Movement is recorded by means of internal entitymovement documents such as move orders or hand receipts.All movement must be au

19、thorized and documented.5.1.3 Movement typically does not include any change toaccountability or ownership but may include a change inresponsibility and stewardship.5.1.4 Movement documents are used to update and supportrecords established and maintained for management and auditpurposes.5.2 Shipment

20、 is the physical relocation of tangible propertyfrom one facility, geographical location, customer, or entity, orany combination thereof, to another and may or may notinclude a transfer of accountability. Typically a shipmentwould include a change in responsibility or stewardship. Forinformation on

21、transfers, see 5.3.5.2.1 A shipment of property from one facility or site toanother, to a supplier, to a customer, or to a consignee requirespreparation of a shipping document, for example, an entitys orcarriers shipping document, customer, client or governmentforms, etc.5.2.2 Shipping documents use

22、d to update property recordsare retained as auditable documents.5.2.3 For the purpose of this practice, shipment is relocationof an item offsite and movement is a location change onsite.However shipment may be considered the same as movementin regard to the updating of an entitys property records in

23、 thatboth actions cause a change to location information.5.2.4 Shipments require compliance with federal, state andlocal laws and regulations, including, where applicable, exportlaws and regulations as promulgated by Government entities.5.3 Transfers of tangible assets typically include a convey-anc

24、e of right, title, interest, or accountability (and possiblyresponsibility or stewardship, or both) in those assets from oneperson, organization, or entity to another.5.3.1 Transfers require proper approval or authorization, orboth, consistent with the involved entitys organizational struc-ture in a

25、ccordance with any client requirements.5.3.2 Transfer documents may include the following: entityspecific forms, client specific forms, government specificforms, etc.5.4 Some of these processes may occur simultaneously. Forinstance movement or shipment may also include a transfer ofcustodianship, ac

26、countability, stewardship, or responsibilityand vice versa.6. Keywords6.1 accountability; asset; equipment; moveable property;movement; ownership; property; shipment; tangible property;transferASTM International takes no position respecting the validity of any patent rights asserted in connection wi

27、th any item mentionedin this standard. Users of this standard are expressly advised that determination of the validity of any such patent rights, and the riskof infringement of such rights, are entirely their own responsibility.This standard is subject to revision at any time by the responsible tech

28、nical committee and must be reviewed every five years andif not revised, either reapproved or withdrawn. Your comments are invited either for revision of this standard or for additional standardsand should be addressed to ASTM International Headquarters. Your comments will receive careful considerat

29、ion at a meeting of theresponsible technical committee, which you may attend. If you feel that your comments have not received a fair hearing you shouldmake your views known to the ASTM Committee on Standards, at the address shown below.This standard is copyrighted by ASTM International, 100 Barr Ha

30、rbor Drive, PO Box C700, West Conshohocken, PA 19428-2959,United States. Individual reprints (single or multiple copies) of this standard may be obtained by contacting ASTM at the aboveaddress or at 610-832-9585 (phone), 610-832-9555 (fax), or serviceastm.org (e-mail); or through the ASTM website(www.astm.org). Permission rights to photocopy the standard may also be secured from the Copyright Clearance Center, 222Rosewood Drive, Danvers, MA 01923, Tel: (978) 646-2600; http:/ 10 (2016)2